American Express Co. v. United States

The importation now in question is a shotgun, which was assessed with duty at the rate of $1 and also 35 per cent ad valorem under the provisions of paragraph 157 of the tariff act of 1909. The importers duly protested, claiming the gun to be free of duty as a metallic article bestowed and accepted as a trophy or prize within the purview of paragraph 624 of the act.

The Board of General Appraisers overruled the protest, from which decision the importers now prosecute and appeal to this court.

Paragraph 624, under which free entry is claimed for the importation, reads as follows:

624. Medals of…